Cover -- Half Title -- Dedication -- Title -- Copyright -- Contents -- List of Tables -- List of Figures -- Preface -- 1 Introduction and Overview -- Context for the Study -- The Audit Process and Evidence Evaluation -- The Belief Revision Process -- Evidence Evaluation Approaches in the UK Auditing Standards -- Aims of the Study -- Research Questions -- Structure of the Book -- 2 The Belief-Adjustment as a Model of the Belief Revision Approach -- Introduction -- The Contrast/Surprise Model and its Predictions -- The Belief-Adjustment Model and its Predictions -- Advantages of the Belief-Adjustment Model -- The Validity of the Predictions of the Contrast/Surprise and Belief-Adjustment Models -- Conclusions -- 3 Factors Affecting Auditors' Belief Revisions -- Introduction -- Belief Formation -- Confirmation Bias -- Diagnostic Content of Evidence -- Expertise -- Professional Scepticism -- Motivational Factors -- Cognitive Factors -- Conclusions -- 4 Empirical Research Design -- Introduction -- Aim of Empirical Study and Research Questions -- Research Methodology -- Conclusions -- 5 Results of Interviews: Auditors' Approaches in Evaluating Evidence -- Introduction -- The Evidence Evaluation Approach Followed by Auditors -- The Evidence Evaluation Approach in Case of New vs. Continuing Clients -- The Evidence Evaluation Approach in Case of Small vs. Large Clients -- Conclusions -- 6 Results of Interviews: Factors Affecting Auditors' Evaluation of Evidence -- Introduction -- Formation of the Initial Belief -- Expertise -- Confirmation Bias -- Professional Scepticism and Conservatism -- Diagnostic Content of Evidence -- Evidence Order -- Evaluation Mode -- Time and Cost -- Conclusions -- 7 Results of Experiment -- Introduction -- Basis of Comparisons -- Demographic Information About Participants -- Method of Analysis